24.—(1) If a person contravenes section 21 or 23 (“the relevant section”), he or she shall as soon as may be furnish to the Commission—

(a) if the contravention relates to paragraph (a) of subsection (1) of the relevant section, a tax clearance certificate that was issued to the person not more than one month before being so furnished, and

(b) if the contravention relates to paragraph (b) of the said subsection (1) a statutory declaration made by the person not more than one month before being so furnished to the effect that, at the time of the making of the declaration, the person is, to the best of his or her knowledge and belief, in compliance with the obligations specified in subsection (1) of section 25 and that nothing in subsection (2) of that section prevents the issue to him or her of a tax clearance certificate.

(2) (a) If a person referred to in subsection (1) or (3) of section 21 and to whom subsection (1) applies has not complied with that subsection in the year to which the next report of the Commission under section 27(1)(a) of the Principal Act following the contravention concerned or any later such report relates, the Commission shall specify the non-compliance in the report and, if the person is a member, notify the Committee in writing of it.

(b) When such a person as aforesaid complies with subsection (1), the Commission shall—

(i) if the person is a person referred to in section 21(1), notify the Committee in writing of the compliance and the Committee shall cause copies of the notification to be laid before the House, and

(ii) if the person is a person referred to in section 21(3), notify the Taoiseach in writing of the compliance and the Taoiseach shall cause copies of the notification to be laid before the House.

(3) (a) If the holder of a senior office to whom subsection (1) applies has not complied with that subsection in the year to which the next report of the Commission under section 27(1)(a) of the Principal Act following the non-compliance or any later such report relates, the Commission shall notify the head of the public body concerned in writing of the non-compliance, and

(b) when the person complies with subsection (1), notify the head aforesaid in writing of the compliance.

(4) In subsections (2) and (3), the references to a report under section 27(1)(a) of the Principal Act do not include a report for any year after the year in which the person concerned complies with subsection (1).